問題 What are the tax changes for this year? 答案 For highlights of the tax changes for the current tax year, refer to the "What's New" section of the following: Individuals - Instructions for Form 1040 (and Form 1040-SR). Businesses - Publication 15 (Circular E), Employer's Tax Guide or the instructions for your current business tax forms. 類別 IRS procedures 子類別 General procedural questions